Cate, a self-employed CPA, purchases hockey tickets online for $180 and takes a client to the game. Immediately before the game, cate and the client dine on burgers and other food and beverages at the restaurant in the arena. And Cate charges the full $140 bill for dinner on her credit card. During dinner, and at various points throughout the game, they discuss an ongoing project cate is working on for the client and a potential new project. Cate will deduct